Republic of The Philippines

Department of Education
Region V - Bikol
Sorsogon State University

Learning Area MATHEMATICS

Learning Delivery Modalities Traditional Classroom Learning

School Casiguran Level Grade 2

Detailed Elementary
Lesson School

plan Teacher Ralph B. Sunga Subject Mathematics

Date December 5 2023 Quarter 2nd Quarter

Teaching time 7:30-8:30 am No. Of days 14

I. OBJECTIVES At the end of lesson, Learners are expected to:

a. Should be able to subtract and add whole numbers with

regrouping

b. Should be able to subtract and add whole number

without regrouping

A. Content Standards demonstrates understanding of subtraction and multiplication of

whole numbers up to 1000 including money.

B. Performance Standards is able to apply subtraction and multiplication of whole numbers

up to 1000 including money in mathematical

C. Most Essential Learning visualizes, represents, and subtracts 2-to 3-digit numbers with
Competencies (MELC) minuends up to 999 without and with regrouping - M2NS-IIa-
 32.5

D. Enabling Competencies

II. CONTENT SUBTRACTION WITH AND WITHOUT REGROUPING

III. LEARNING RESOURCES

A. References

a. Teacher Guide Page Competed MELC page 168

b. Learning Material Pages Mathematics Kagamitan ng Mag aaral page 100-105

c. Text Book Page

d. Additional Material from https://www.k5learning.com/free-math-worksheets/second-

Learning Resources grade-2/subtraction/subtract-2-digit-numbers-no-regrouping

B. List of Learning Resources for

Development and Engagement
activities

IV. PROCEDURE

A. Introduction What i need to know?

In this part of the lesson, we will review the different steps in

subtracting with and without regrouping.

Subtraction is the process by which a number is taken away from

an existing number. If one person has a certain amount of
something and gives a portion of it to someone else, that portion
is subtracted from the original amount. What is left after
subtracting that portion is called the difference. Subtraction
equations typically take the format of a - b = c, where a is the
original amount, b is the amount being subtracted, and c is the
difference.

Regrouping is used when the digit being subtracted is larger than

the digit from which it is being subtracted, resulting in
"borrowing" from the next column. In subtraction without
regrouping, the digit being subtracted is smaller, so regrouping is
not necessary. In equation form, if a - b and a > b for all place
values, then we can use subtraction without regrouping to solve
for c.

Subtracting a 2-digit number involves subtracting the ones and

tens columns from right to left. For example, Juanita has 54
tamales and Rosa buys 13 of them. Let's see if we can determine
how many tamales Juanita has left.

a-b=c

54 - 13 = c

In a double-digit number, the first number is the ones column

and the second is the tens column. Again, this is reading from
right to left. Thus, we can use the a > b conditional to see if we
can subtract without regrouping.

Ones: 4 > 3

Tens: 5 > 1

Both columns satisfy the conditional, so we can proceed to

subtracting without regrouping. For this, we simply change the
greater-than symbol to a minus.

Ones: 4 - 3 = 1

Tens: 5 - 1 = 4
 Since we write the tens column first and the ones second, the
final equation would be 54 - 13 = 41. Therefore, Juanita has 41
tamales left.

The reason we go from right to left instead of left to right is that

we don't always know right away whether regrouping is needed.
If we get in the habit of calculating from left to right, we may end
up redoing our work if it turns out one of the columns requires
regrouping.

B. Development What is it?

Activity 1.
 Answer:

Activity 2.

Answer:

C. Engagement What's more?

sample problems

1. Zach have a science projects in making a 3d models of a

volcano. zach have a ₱100.00 budget for buying the materials
needed. the following list is the material needed in making a 3d
models of volcano

plastic bottle -₱ 5.00

food coloring (red) - ₱ 5.00

white vinegar - ₱12.00

baking soda- ₱15.00

cardboard -₱ 20.00

warm water

what is total amount of the materials needed in making a 3d

models of a volcano and how much money zach remain after
buying the materials needed?

Answer:

a. What is asked?

what is total amount of the materials needed in making a

3d models of a volcano and how much money zach remain after
buying the materials needed?

b. What is given?

plastic bottle -₱ 5.00

food coloring (red) - ₱ 5.00

white vinegar - ₱12.00

baking soda- ₱15.00

cardboard -₱ 20.00

warm water

Budget - ₱100.00

C. What is the operation to be used? Subtraction and

addition

D. Solution and answer

Hundreds Tens Ones

2 0 -Cardboard

1 5 -Baking Soda

1 2 White Vinegar

5 Food color
 + 5 Bottle

5 7

•₱57 is the total of required materials in making a 3rd

volcano

• ₱43.00 is the total of money zach remain after buying the

materials for making a 3rd Volcano

2.mike go to canteen to buy his snack. he have ₱ 100.00

allowance and spent a ₱ 10.00 for rice, ₱ 30.00 for adobo and
₱25.00 for soft drinks. how much did mike spend for his snack
and how much mike money remain after buying his snack?

a. What is asked?

•how much did mike spend for his snack and how much
mike money remain after buying his snack?

b. What is given?

•he have ₱ 100.00 allowance and spent a ₱ 10.00 for rice, ₱

30.00 for adobo and ₱25.00 for soft drinks

c. What is the operation to be used?

• Addition and Subtraction

d. Solution and answer

 • ₱65.00 is the total of mike spent on his snack

• ₱35.00 pesos is the total of mike money remain after

buying his snack

D. Assimilation What i have Learned?

Subtracting means taking away one number from another

number. When you are performing subtraction, sometimes you
will have to regroup, or carry over, and sometimes you will not.
Regrouping is only necessary in subtraction when the top
number is smaller than the bottom number being subtracted. For
example: if I had 4 marbles, I could not subtract or take away 6
marbles because the number 4 is less than the number 6. In this
lesson, we will only be subtracting numbers that do not need to
be regrouped. Subtracting without regrouping can be done
mentally, or in your head, because the numbers can be easily
deducted since the top number is always larger than the bottom
number.

How do you subtract 3-digit numbers without regrouping?

To subtract 3-digit numbers without regrouping, we use the

subtraction equation a - b = c for each place value column: ones,
tens, and hundreds. Then combine the differences, starting with
the hundreds place to find the difference of the original
equation.

What is subtraction without regrouping?

Subtraction without regrouping is when the individual digits of

the first number are greater than the digits in the corresponding
place value of the second number. That is, we can subtract the
second digit from the first without encountering a negative
difference.

Assignment # 1

write the the problems below and answer the following

problems:

•Jaeselle went to the supermarket to buy her necessities. She

spend 35 pesos for face mask, 99 pesos for her moisturizer and
105 pesos for her toner. How much did she spend in buying her
skin care?

• In a school, there are 675 girls and 455 boys. How many pupils
are there in that school?
 • John Rex had 30 hotdogs and 7 meatballs on his plate. Charlie
stole some of his hotdogs. Now John Rex has 13 hotdogs on his
plate. How many hotdogs did Charlie steal?

V. REFLECTION The learners, in their notebook journal will write their personal
insights about the lesson using the prompts below.

I understand that______________

I realize that___________________

Prepared by:

Ralph B. Sunga

BEED-2B